How to decide what to include in MD&A section of financial report

12/17/2012 | CGMA Magazine

Deciding what to put in the financial-report section of management disclosure and analysis requires a fair amount of judgment, even though the Securities and Exchange Commission has issued guidance on it. Tips include using plain language, keeping the overview brief, not using boilerplate language to describe risk factors and paying attention to what competitors and peers are disclosing.

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